The Estate Planning Handbook TOC – Estate Planning Package

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The Wills, Trusts, and Estate Planning Handbook

Chapter One – PROFESSIONAL RESPONSIBILITY IN ESTATE PLANNING AND WILL DRAFTING

1.01 The Duty to Inquire and Become Informed
1.02 Recognizing Undue Influence and Lack of Mental Capacity
1.03 Recognizing and Handling Conflicts of Interest
1.04 Professional Responsibility in the Handling of Estate Documents
1.05 Professional Responsibility With Respect to Attorney’s Fees

Chapter Two – LIMITATIONS ON THE RIGHT TO DISTRIBUTE AN ESTATE AT DEATH

2.01 Elective Share Statutes; Dower and Curtesy
2.02 Omitted Spouse Statutes
2.03 Waivers of Spouses’ Elective and Other Estate Rights
2.04 The Family and Other Allowances
2.05 Pretermitted Child Statutes
2.06 The Rights of Creditors

Chapter Three – ESTATE DISTRIBUTION TAXES

3.01 The Unified Federal Transfer Tax and the Unified Credit
3.02 The Federal Gift Tax and the Annual Exclusion
3.03 Federal Estate Taxes – The Taxable Estate
3.04 The Marital Deduction
3.05 The Generation Skipping Transfer Tax
3.06 State Inheritance and Estate Taxes
3.07 The Necessity of Tax Planning

Chapter Four – OBTAINING THE NECESSARY INFORMATION

4.01 The Necessary Information
4.02 Interviewing the Client – A Checklist

Chapter Five – METHODS OF ESTATE DISTRIBUTION OTHER THAN WILLS AND TRUSTS

5.01 Intestate Succession
5.02 The Role of Joint Tenancy in Estate Planning
5.03 The Effect of Community Property Laws on Estate Planning
5.04 The Role of Life Insurance in Estate Planning
5.05 The Role of Retirement Benefits, IRAs and Annuities in Estate Planning
5.06 The Role of Noncharitable Gift Making in Estate Planning
5.07 The Role of Custodianships For Minors in Estate Planning
5.08 The Use of Powers of Attorney in Estate Planning
5.09 The Use of Disclaimers in Estate Planning
5.10 The Use of Payable on Death and Trust Accounts in Estate Planning

Chapter Six – THE PREPARATION AND DRAFTING OF WILLS

6.01 Doctrines and Rules Applicable to Wills
6.02 General Drafting Considerations for Wills
6.03 The Execution and Witnessing Requirements of Wills
6.04 Contractual and Reciprocal Wills
6.05 Drafting Simple Wills
6.06 Drafting Complex Wills
6.07 Drafting Codicils
6.08 Reviewing Existing Wills

Chapter Seven – THE USE OF TRUSTS IN ESTATE PLANNING

7.01 An Introduction to the Use of Trusts in Estate Planning
7.02 Powers of Appointment
7.03 Marital Deduction and By-Pass Trusts
7.04 Estate Planning with Revocable Trusts
7.05 The Use of Irrevocable Trusts in Estate Planning
7.06 Section 2503(c) Trusts for Minors

Chapter Eight – LIVING WILLS AND HEALTH CARE DIRECTIVES

8.01 The Use and Drafting of Living Wills
8.02 Durable Powers of Attorney for Health Care

Chapter Nine – CHARITABLE GIVING

9.01 An Introduction to Charitable Giving
9.02 The Federal Tax Aspects of Charitable Giving
9.03 Gifts of Partial Interests – Charitable Trusts

Chapter Ten – ESTATE PLANNING FOR PERSONS WITH MODEST ESTATES

10.01 The Need for Planning in Modest Estates
10.02 The Importance of Avoiding Probate
10.03 The Estate Planning Needs of Persons With Minor Children
10.04 The Estate Planning Needs of Persons With Grown Children

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